摘要
通过企业现金流量表信息来分析企业的偿债能力,能够提高企业偿债分析客观性和真实性,有力防止会计信息的失真。
It can improve the objectivity and authenticity of dekt repayment analysis of a company and prevent the distortion of accounting information to analyze debt repay ment capability according to the information from the cash flow statement.
关键词
现金流量表
偿债能力
权责发生制
现金资源
负债比率
cash flow statement short-run debt repayment capability chronic debt repayment capability